I got married in 2025 and am preparing our 2025 federal return, planning to file Married Filing Jointly (MFJ). We live in Florida.My wife earned income, but her workplace says it cannot issue her Form 1099 because she has neither an SSN nor an ITIN. Her marriage-based adjustment of status and employment authorization are still pending.I also recently lost my job, so we are experiencing financial hardship and are concerned about paying any income and self-employment taxes owed.How should we proceed? How can we report her income without a 1099, and how would we enter it in TurboTax? Can she apply for an ITIN using Form W-7 while her work authorization is pending? Would we need to print and mail our joint return with Form W-7? Are there tax-residency rules or elections we should check before filing MFJ? How do we confirm whether her income is subject to self-employment tax? If we cannot pay the full balance, what IRS payment-plan or hardship options are available? How are monthly payments determined, and do we apply through TurboTax or separately with the IRS? We want to report everything correctly and file on time despite the pending immigration applications and our financial situation.

Senor Mauricio -- mucho gusto conocerle. My answers to your question are in italicsSince she should now be eligible for an SSN, do you know if we should wait for that instead of submitting W-7? What should we do if it hasn’t arrived by the October 15 filing deadline? -----since she has a valid work permit, SSN will follow. Hence IRS will not issue an ITIN. Suggest preparing return with dummy SSN and replace with real SSN when that arrives ( by 10/15/2026). If no SSN arrives by filing time, your options are to use “NRA-- awaiting SSN” label AND do NOT include W-7 ( application for ITIN )How can wecalculate her 2025 income without a 1099, and where/how exactly should we enter this in TurboTax? -----For GROSS income on Schedule-C, you use the total of all monies received from the employer -- Zelle or otherwise. See expenses against income below. The net income will transfer to your 1040 ( under business income )Can any gas or mileage expenses be deducted? Most driving was between home and work. If that is nondeductible commuting, what work-related trips would qualify, and what records would we need?---since this is self-employment income costs/expenses such as mileage ( must have documentation/ proof in case of a challenge ) from place of business ( Home ) to place of work ( one or multiple ), essential other expenses are generally deductible. But always make sure you can show proof ( if estimated , then method of how you came with these figures )Since I recently lost my job, how would we request an affordable IRS payment plan? Do you know if we cannot afford monthly payments after basic living expenses, would hardship relief be an option? ----while I have no personal experience on this subject, would highly recommend visiting the IRS ------Payment plans; installment agreements | Internal Revenue Service. Note that if you owe taxes ( for a 10/15/26 or thereabouts ), you may have penalties and interest charges to deal with . TurboTax will compute these for you . The payment plans also charge interest and fees -- it is not the cheapest way forward but sometimes life throws these curve balls and one has to suffer through.Is there more I can do for you ? You are welcome to add to this thread and one of us will certainly be happy to help. OR you can use PM/DM to me ( just no PII ---- Personally Identifiable Information ).

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mauriciogc96

Level 2

Solved

Filing MFJ With a Spouse Awaiting SSN/ITIN: Missing 1099 and Payment-Plan Questions

Forum|Forum|19 days ago
September 16, 2026
5 replies
69 views

I got married in 2025 and am preparing our 2025 federal return, planning to file Married Filing Jointly (MFJ). We live in Florida.

My wife earned income, but her workplace says it cannot issue her Form 1099 because she has neither an SSN nor an ITIN. Her marriage-based adjustment of status and employment authorization are still pending.

I also recently lost my job, so we are experiencing financial hardship and are concerned about paying any income and self-employment taxes owed.

How should we proceed?

How can we report her income without a 1099, and how would we enter it in TurboTax?
Can she apply for an ITIN using Form W-7 while her work authorization is pending?
Would we need to print and mail our joint return with Form W-7? Are there tax-residency rules or elections we should check before filing MFJ?
How do we confirm whether her income is subject to self-employment tax?
If we cannot pay the full balance, what IRS payment-plan or hardship options are available? How are monthly payments determined, and do we apply through TurboTax or separately with the IRS?

We want to report everything correctly and file on time despite the pending immigration applications and our financial situation.

Tax Advice

Best answer by pk_

Senor Mauricio -- mucho gusto conocerle. My answers to your question are in italics

Since she should now be eligible for an SSN, do you know if we should wait for that instead of submitting W-7? What should we do if it hasn’t arrived by the October 15 filing deadline? ----- since she has a valid work permit, SSN will follow. Hence IRS will not issue an ITIN. Suggest preparing return with dummy SSN and replace with real SSN when that arrives ( by 10/15/2026). If no SSN arrives by filing time, your options are to use “NRA-- awaiting SSN” label AND do NOT include W-7 ( application for ITIN )
How can we calculate her 2025 income without a 1099, and where/how exactly should we enter this in TurboTax? ----- For GROSS income on Schedule-C, you use the total of all monies received from the employer -- Zelle or otherwise. See expenses against income below. The net income will transfer to your 1040 ( under business income )
Can any gas or mileage expenses be deducted? Most driving was between home and work. If that is nondeductible commuting, what work-related trips would qualify, and what records would we need?--- since this is self-employment income costs/expenses such as mileage ( must have documentation/ proof in case of a challenge ) from place of business ( Home ) to place of work ( one or multiple ), essential other expenses are generally deductible. But always make sure you can show proof ( if estimated , then method of how you came with these figures )
Since I recently lost my job, how would we request an affordable IRS payment plan? Do you know if we cannot afford monthly payments after basic living expenses, would hardship relief be an option? ---- while I have no personal experience on this subject, would highly recommend visiting the IRS ------Payment plans; installment agreements | Internal Revenue Service. Note that if you owe taxes ( for a 10/15/26 or thereabouts ), you may have penalties and interest charges to deal with . TurboTax will compute these for you . The payment plans also charge interest and fees -- it is not the cheapest way forward but sometimes life throws these curve balls and one has to suffer through.

Is there more I can do for you ? You are welcome to add to this thread and one of us will certainly be happy to help. OR you can use PM/DM to me ( just no PII ---- Personally Identifiable Information ).

pk_

Level 15

@mauriciogc96 , I am sorry for the difficult situation you find yourself in.

(a) Assuming that you are a US person ( citizen/GreenCard/Resident for Tax purposes ), have a SSN; your spouse has worked and has been paid in cash with no withholdings ( No Federal Taxes, FICA etc. )

(b) You can use TurboTax to prepare your MFJ return →

(1) enter your wife’s name, address etc. as normal; for her tax ID use a dummy one like 522-94-4000--- so as to satisfy TurboTax checks;

(2) Enter your wages from your W-2;

(3) For your wife, choose Self-Employment --- Schedule-C--- show the gross income received and deduct any expenses that were necessary / usual for this income stream ( check the IRS site for instructions for Schedule-C / Self-Employment income.

(4) For a net income of more than US$400, TurboTax will trigger a Schedule-SE ( Self-Employment tax of 15.3% of about 92% of the net income from this source )

(5) The rest of the filing is just usual stuff.

(b) When the return is all done and passed all TurboTax checks, select to FILE BY MAIL; Print the return ( filing copy and a copy for yourself).

( c) For the filing copy, replace your wife’s Tax ID with “ N R A” , sign ( both of you ) and date the return.

(d) Now prepare the W-7 form for your wife and include required documentation ( Generally you either have to send in the passport or provide a certified copy of the passport ). Local IRS office can certify the copy of the passport. Show them proof that she is married to you and that you are awaiting status change for her.

( e) Mail ( with tracking / proof of receipt) the whole package per the instruction of the W-7 ( the IRS office dealing with your state/ region ).

(f) For payment of dues, please visit the IRS page that deals with payment plans --- you should be able to sign-up online , just make sure that you keep up the required timely deposits/payments.

Is there more I can do for you ?

mauriciogc96Author

Level 2

Hi, thank you for the detailed response—I really appreciate your help.

Yes, I’m a U.S. citizen, and I petitioned for my wife’s adjustment of status. To clarify, she was paid through Zelle, rather than cash. We also just received some good news: her work authorization was approved just now haha! Her adjustment of status is still pending, and she hasn’t received her work-permit card or SSN yet.

A few follow-up questions:

Since she should now be eligible for an SSN, do you know if we should wait for that instead of submitting W-7? What should we do if it hasn’t arrived by the October 15 filing deadline?
How can we calculate her 2025 income without a 1099, and where/how exactly should we enter this in TurboTax?
Can any gas or mileage expenses be deducted? Most driving was between home and work. If that is nondeductible commuting, what work-related trips would qualify, and what records would we need?
Since I recently lost my job, how would we request an affordable IRS payment plan? Do you know if we cannot afford monthly payments after basic living expenses, would hardship relief be an option?

Thank you again for your time, I truly appreciate it!

pk_

Answer

Level 15

Senor Mauricio -- mucho gusto conocerle. My answers to your question are in italics

Since she should now be eligible for an SSN, do you know if we should wait for that instead of submitting W-7? What should we do if it hasn’t arrived by the October 15 filing deadline? ----- since she has a valid work permit, SSN will follow. Hence IRS will not issue an ITIN. Suggest preparing return with dummy SSN and replace with real SSN when that arrives ( by 10/15/2026). If no SSN arrives by filing time, your options are to use “NRA-- awaiting SSN” label AND do NOT include W-7 ( application for ITIN )
How can we calculate her 2025 income without a 1099, and where/how exactly should we enter this in TurboTax? ----- For GROSS income on Schedule-C, you use the total of all monies received from the employer -- Zelle or otherwise. See expenses against income below. The net income will transfer to your 1040 ( under business income )
Can any gas or mileage expenses be deducted? Most driving was between home and work. If that is nondeductible commuting, what work-related trips would qualify, and what records would we need?--- since this is self-employment income costs/expenses such as mileage ( must have documentation/ proof in case of a challenge ) from place of business ( Home ) to place of work ( one or multiple ), essential other expenses are generally deductible. But always make sure you can show proof ( if estimated , then method of how you came with these figures )
Since I recently lost my job, how would we request an affordable IRS payment plan? Do you know if we cannot afford monthly payments after basic living expenses, would hardship relief be an option? ---- while I have no personal experience on this subject, would highly recommend visiting the IRS ------Payment plans; installment agreements | Internal Revenue Service. Note that if you owe taxes ( for a 10/15/26 or thereabouts ), you may have penalties and interest charges to deal with . TurboTax will compute these for you . The payment plans also charge interest and fees -- it is not the cheapest way forward but sometimes life throws these curve balls and one has to suffer through.

mauriciogc96Author

Level 2

Muchas gracias, @pk_! I really appreciate you taking the time to answer each of my questions so thoroughly. Your explanations give us a helpful direction while we wait for my wife’s SSN and prepare our return. We’ll review the IRS guidance carefully and confirm the details with a qualified tax professional before filing. Thank you again for your kindness and willingness to help!